1545-BN43 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Tax Return Preparer Due Diligence Penalties Under Section 6695(g)

Amend regulations under section 6695(g) to include due diligence requirements for preparers preparing returns claiming the Child Tax Credit and the American Opportunity Tax Credit in accordance with section 207 of the PATH Act.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 6695(g) No NPRM to Cross Reference to Temporary Regulation 09/05/2016 81 FR 87502 NPRM Comment Period End 03/06/2017 Final Action 12/00/2018 REG-102952-16 (NPRM) Drafter attorney: Rachel Gregory (202) 317-5456 Reviewer attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Rochelle Hodes (202) 622-1787 CC:PA:01 No Businesses None No No No No Rachel Gregory L. Attorney 1545 Internal Revenue Service IRS 202 317-5456 rachel.l.gregory@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5143, Washington DC 20224